6204.59.40.10 - Subject to cotton restraints (342)

This HTS classification, 6204.59.40.10, specifically covers women's or girls' skirts and divided skirts made from textile materials that are not otherwise specified and are subject to cotton restraints, as indicated by restraint code (342). These garments fall under the broader category of non-knitted or crocheted apparel for women and girls, encompassing a wide range of skirts designed for everyday wear or more formal occasions.

Within the "Skirts and divided skirts: Of other textile materials: Other" level, this particular subcategory is distinguished by its explicit inclusion under cotton restraint provisions. It differs from its siblings, 6204.59.40.20 and 6204.59.40.30, which apply to skirts subject to wool and man-made fiber restraints respectively. Therefore, the primary differentiating factor for this code is the material origin (cotton) and the associated quantitative limitations on import.

As this is a leaf node, there are no further subcategories to introduce. Classification at this level is precise, focusing on skirts of cotton textile materials that meet the specific import quota requirements. When classifying, one must verify the material content and confirm adherence to the cotton restraint limitations before assigning this HTS code.